MOSER

v.

NEW YORK LIFE INSURANCE CO.

Citator

Cited By

• Foster v. United States, 265 F.2d 183 (2d Cir. 1959)
  …S.Ct. 357, 94 L.Ed. 401; Oklahoma Press Publishing Co. v. Walling, 327 U.S. 186, 208, 66 S.Ct. 494, 90 L.Ed. 614; Endicott Johnson Corp. v. Perkins, 317 U.S. 501, 63 S.Ct. 339, 87 L.Ed. 424; Hagen v. Porter, 9 Cir., 156 F. 2d 362, certiorari denied 329 U.S. 729, 67 S.Ct. 85, 91 L.Ed. 631; Wilson v. United States, 221 U.S. 361, 31 S.Ct. 538, 55 L.Ed. 771. The same principles and the same criteria are applicable to the enforcement of Internal Revenue subpoenas. Application of Carrol, 2 Cir., 246 F. 2d 762,…
• Westside Ford, Inc. v. United States, 206 F.2d 627 (9th Cir. 1953)
  …nable search and seizure” in violation of the Fourth Amendment if it is too indefinite in its demands, Oklahoma Press Publishing Co. v. Walling, 327 U.S. 186, 66 S.Ct. 494, 502, 90 L.Ed. 614; Hagen v. Porter, 9 Cir., 156 F. 2d 362, certiorari denied 329 U.S. 729, 67 S.Ct. 85, 91 L.Ed. 631; Bowles v. Abendroth, 9 Cir., 151 F. 2d 407; or if documents demanded are irrelevant or immaterial to the purpose of the inquiry, Hale v. Henkel, 201 U.S. 43, 26 S.Ct. 370, 50 L.Ed. 652; Oklahoma Press Publishing Co. v. Wa…
• Commissioner of Internal Revenue v. Phipps, 167 F.2d 117 (10th Cir. 1948)
  …d. 482; Georday Enterprises v. Commissioner, 4 Cir., 126 F. 2d 384; Reed Drug Co. v. Commissioner, 6 Cir., 130 F. 2d 288; Putnam v. United States, 1 Cir., 149 F. 2d 721; Crossett Western Co. v. Commissioner, 3 Cir., 155 F. 2d 433, certiorari denied, 329 U.S. 729, 67 S.Ct. 84. But the Commissioner urges that the rule is limited to the treatment of accumulated earnings or profits of the company liquidated or absorbed, and that- it does not include carrying forward the deficit in earnings or profits -of the…